https://www.taxtmi.com/manuals?id=2218 Re-importation of jewellery exported under bond or LUT for exhibition or consignment, where no sale occurred, does not attract Central Excise duty at re-import because excise arises on first sale; although a notification condition prescribes payment where duty was unpaid at export, that condition is inapplicable to unsold goods exported under simple LUT and such cases fall under a residual notification entry, so no duty is payable if other notification conditions are met. en-us Sun, 05 Mar 2023 13:08:00 +0530 Tue, 07 Mar 2023 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2218 Re-importation of jewellery exported under bond or LUT for exhibition or consignment, where no sale occurred, does not attract Central Excise duty at re-import because excise arises on first sale; although a notification condition prescribes payment where duty was unpaid at export, that condition is inapplicable to unsold goods exported under simple LUT and such cases fall under a residual notification entry, so no duty is payable if other notification conditions are met. Manuals Customs Sun, 05 Mar 2023 13:08:00 +0530 https://www.taxtmi.com/manuals?id=2218